26 USC Subtitle B, CHAPTER 12, Subchapter B: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC Subtitle B, CHAPTER 12, Subchapter B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 12-GIFT TAXSubchapter B-Transfers
Jump To: Amendments

Subchapter B-Transfers

Sec.
2511.
Transfers in general.
2512.
Valuation of gifts.
2513.
Gift by husband or wife to third party.
2514.
Powers of appointment.
2515.
Treatment of generation-skipping transfer tax.
[2515A.
Repealed.]
2516.
Certain property settlements.
[2517.
Repealed.]
2518.
Disclaimers.
2519.
Dispositions of certain life estates.

        

Amendments

1986- Pub. L. 99–514, title XIV, §1432(d)(2), title XVIII, §1852(e)(2)(B), Oct. 22, 1986, 100 Stat. 2730 , 2868, added item 2515 and struck out item 2517 "Certain annuities under qualified plans".

1981- Pub. L. 97–34, title IV, §403(c)(3)(C), (d)(3)(B)(ii), Aug. 13, 1981, 95 Stat. 302 , 304, as amended Pub. L. 97–448, title I, §104(a)(3)(B), Jan. 12, 1983, 96 Stat. 2380 , struck out items 2515 "Tenancies by the entirety in real property" and 2515A "Tenancies by the entirety in personal property" and added item 2519.

1978- Pub. L. 95–600, title VII, §702(k)(1)(C), Nov. 6, 1978, 92 Stat. 2932 , substituted in item 2515 "Tenancies by the entirety in real property" for "Tenancies by the entirety" and added item 2515A.

1976- Pub. L. 94–455, title XX, §2009(b)(3)(A), Oct. 4, 1976, 90 Stat. 1894 , added item 2518.

1958- Pub. L. 85–866, title I, §68(b), Sept. 2, 1958, 72 Stat. 1659 , added item 2517.